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新一代 ICSID 规则的发布

Kinnear, Meg

This Perspective explores the implications for the home countries of large MNEs of the agreement reached by over 140 countries in 2021 to enact a corporate minimum tax of 15%. It argues that the corporate minimum tax complements the trend to reduce the negative impact of unfettered globalization on labor, and it protects the ability of home countries to finance a robust social safety net. Home countries should adopt the corporate minimum tax, and that includes the US, which last year failed to adapt its Global Intangible Low-Taxed Income approach to the corporate minimum tax.

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More About This Work

Academic Units
Vale Columbia Center on Sustainable International Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 326
Published Here
February 2, 2024